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TMI Blog2012 (5) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... Switchgear Ltd. (2008 (8) TMI 37 - SUPREME COURT - Central Excise) as the supplementary invoice has been raised for the minimum agreed quantity by the appellant is nothing but the escalated amount of the goods received by them, appellants are entitled to take the credit on the strength of the supplementary invoices, appeals are allowed - E/260 & 261/05 - Mum - A/183-184/2011-WZB/C-IV(SMB), - Dated:- 31-5-2011 - Shri Ashok Jindal, J. Appearance Shri Vishal Agarwal, C.A. for Appellants Shri S.S. Katiyar, SDR for Respondents Per : Ashok Jindal The appellants are in appeals against the impugned order wherein the CENVAT credit taken on the strength of the supplementary invoice was denied on the ground that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts Ltd. which was situated adjacent to the factory of the appellants. For the supply of gases, the appellants and M/s Inox Air Products Ltd. were entered into an agreement on 12.04.1995. As per the agreement, it was observed that there is a price escalation on account of increase in power cost and purchase price variation in cracked ammonia rate. The supplier is raising the debit notes to recover the differential value as stipulated in the agreements. The appellants are receiving duty paid documents invoices and availed CENVAT credit of the differential duty paid on such supplementary invoices. It was also observed that as per Clause 2.2 of the agreement that the appellants shall lift a minimum quantity of nitrogen and cracked ammonia g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the supplementary invoices has been raised as per the Clause 2.3 of the agreement by the supplier. In fact, as per the agreement, the appellants are required to lift a minimum quantity at an agreed price. In case, if the appellants failed to lift the minimum quantity the price has to be charged as per Clause 2.3 and the amount mentioned in the supplementary invoices the amount of goods which they received for the period for which supplementary invoice has been received for extra consideration of the goods received by them during that period. Therefore, the supplementary invoice is only an invoice on which the price has been revised by the supplier on which the duty has been paid as the supplementary invoice raised for the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of not lifting the minimum quantity as agreed by the parties for which no duty is required to be paid by the supplier and the appellants are not required to take credit of that duty paid by the supplier. On limitation he submitted that although the appellants are filing their monthly returns but from this monthly returns it is not clear that the credit taken on the supplementary invoices are on the goods on which regular invoices has been raised on the appellants. He further submitted that the periodical data were taken in the factory of the appellants but that does not confirm that it was in the knowledge of the departmental officers at the time of visit. Therefore, extended period is invokable in this case as this fact has not brought i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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